O. Reg. 300/12: RAW LEAF TOBACCO -- TEMPORARY EXEMPTIONS

Tobacco Tax Act
Loi de la taxe sur le tabac

ONTARIO REGULATION 300/12

RAW LEAF TOBACCO — TEMPORARY EXEMPTIONS

Historical version for the period September 28, 2012 to September 30, 2012.

Note: THIS REGULATION IS NOT YET IN FORCE. It comes into force on October 1, 2012. (See: O. Reg. 300/12, s. 11)

Note: This Regulation is revoked on April 1, 2013. (See: O. Reg. 300/12, s. 10)

Last amendment: O. Reg. 300/12.

This Regulation is made in English only.

Exemption re producing

1. The prohibition in subsection 2.3 (1) of the Act does not apply with respect to any of the following activities that are performed before April 1, 2013: planting or growing tobacco plants; harvesting raw leaf tobacco; curing or baling it. O. Reg. 300/12, s. 1.

Exemption re processing

2. The prohibition in subsection 2.3 (2) of the Act does not apply with respect to any of the following activities that are performed before April 1, 2013: stripping, stemming and threshing raw leaf tobacco; redrying it; blending it; packaging it. O. Reg. 300/12, s. 2.

Exemption re sale by seller

3. The prohibition in subsection 2.3 (3) of the Act does not apply with respect to any of the following activities that are performed before April 1, 2013: selling raw leaf tobacco; offering or keeping raw leaf tobacco for sale; delivering raw leaf tobacco or causing it to be delivered. O. Reg. 300/12, s. 3.

Exemption re sale to purchaser

4. The prohibition in subsection 2.3 (4) of the Act does not apply with respect to any of the following activities that are performed before April 1, 2013: selling raw leaf tobacco; offering or keeping raw leaf tobacco for sale; delivering raw leaf tobacco or causing it to be delivered. O. Reg. 300/12, s. 4.

Exemption re purchase by purchaser

5. The prohibition in subsection 2.3 (5) of the Act does not apply with respect to either of the following activities that are performed before April 1, 2013: purchasing raw leaf tobacco; receiving it. O. Reg. 300/12, s. 5.

Exemption re purchase from seller

6. The prohibition in subsection 2.3 (6) of the Act does not apply with respect to either of the following activities that are performed before April 1, 2013: purchasing raw leaf tobacco; receiving it. O. Reg. 300/12, s. 6.

Exemption re importing

7. The prohibition in subsection 2.3 (7) of the Act does not apply with respect to either of the following activities that are performed before April 1, 2013: bringing raw leaf tobacco into Ontario; causing it to be brought into Ontario. O. Reg. 300/12, s. 7.

Exemption re exporting

8. The prohibition in subsection 2.3 (8) of the Act does not apply with respect to either of the following activities that are performed before April 1, 2013: taking raw leaf tobacco out of Ontario; causing it to be taken out of Ontario. O. Reg. 300/12, s. 8.

Exemption re transporting

9. The prohibitions in subsections 2.3 (9) and (10) of the Act do not apply before April 1, 2013 while raw leaf tobacco is being transported. O. Reg. 300/12, s. 9.

10. Omitted (provides for the revocation of this Regulation). O. Reg. 300/12, s. 10.

11. Omitted (provides for coming into force of provisions of this Regulation). O. Reg. 300/12, s. 11.